Amend 2020 return when taxpayer did not include 1099-R distribution

[ykbce]

Taxpayer got letter from IRS that he did not claim 1099-R distributions on 2020 tax return.  Can return be amended to claim the covid distribution rules for no 10% penalty and to spread distrubution over 3 years?

[IRonMaN · Accepted solution]

Did they actually qualify for the COVID relief provisions?

[ykbce]

Will see actual documents today.  Thank you for your help.

[rcooley25]

I ran into the same thing a couple of days ago and filed an amendment for 2020 and putting the 2021 information on good old form 8915F.

[Just-Lisa-Now-]

I thought it had to be done on a timely filed return, but I dont have any cite for that.

[rcooley25]

Was not aware of timly filed requirements. In my situation it was a timelty filed return that had an item left off and so had to be changed on the 2020 return.

[rcooley25]

It looks like they do. On the other side if the IRS would look into the number of tax returns that had a distribution spread over 3 years I thgink they would most likely find that they dont qualify. However the people     handling the distribution told them that they did so I filed the return as it appeared on paper. God help the taxpayers if they are ever checked.